Statutes, codes, and regulations
Wisconsin Administrative Code
Agency - Department of Revenue
Chapter Tax 9 - Cigarette Tax
Section Tax 9.61 - Warehousing of cigarettes

Wis. Admin. Code Department of Revenue Tax 9.61

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Current through November 25, 2024
Section Tax 9.61 - Warehousing of cigarettes

Out-of-state persons, firms or corporations having permits to engage in the sale of cigarettes in the state of Wisconsin may warehouse either stamped or unstamped merchandise in properly licensed warehouses located in the state of Wisconsin. No out-of-state person, firm or corporation may affix stamps to merchandise while it is stored in the licensed warehouse.

Wis. Admin. Code Department of Revenue Tax 9.61

1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. Register, August, 1996, No. 488, eff. 9-1-96.

Section Tax 9.61 interpretss. 139.34(8), Stats.

See s. Tax 2.60 for combined reporting definitions relating to this section. See s. Tax 2.65 for rulesrelating to the designated agent. See s. Tax 2.66 for rulesrelating to the payment of estimated taxes by combined groups. See s. Tax 2.67 for rulesrelating to the filing of a combined return.